Does Tax Haven FDI Influence Firm Performance?

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Dewit, Gerda; Jones, Chris; Leahy, Dermot;
(2017)
  • Publisher: National University of Ireland Maynooth

This paper provides theoretical and empirical evidence of the link between the use of tax haven subsidiaries by multinational enterprises (MNEs) and firm performance, as measured by total factor productivity. We find that the use of tax havens has no impact on economic ... View more
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